Arizona silver belt., 1887-01-01


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The Phoenix Herald, in all serious
ness, reproduoeS the New Orleans Pic,
ayune's suggestion for the adoption OF
a cumulative tax, in which reference
is made to the system prevailing in
Switzerland whore a higher rate Of
taxation, per acre, is demanded Of
large estates than of holders Of small
farms, and recommends It's adoption
by the several States of our Federal
Union as means Of preventing land
lordism, or the ownership of greatly
extended acreage, There is, however,
an unsurmountable reason why the
system of a cumulative tax IN this
country cannot preyail--because Of
constitutional provision which declares
that taxation shall be uniformi that
taxable property shall contribute its
Just quota, and no more, to the public
support, and for the further reason
that if the right to impose The tax ex-
lists, it is right which, in its nature,
acknowledges no limit 1t may be car
med 10 any extent within the jurisdic-
ton of the State or Territory which
imposes it.
And this brings us TO the point
where the principle of a cumulative
tax is proposed to be visited, in this
Territory, but not generally, upon a
special property. We have reference
to the taxation Of proceeds Of mines,
where tax had previously been levied
Upon the freehold, or in other words,
the ore in bulk IN the mines. There
beng nothing else to tax except the
plants, the attempt to tax the proceeds
Of the mines must necessarily be re-
garded as an effort to tax the labor
that produced the silver, gold and cop
perrin excess of cost Of production,
which is not taxable and, therefore,
not within the enumerated subjects OF
taxation.
The principle upon which such a
levy is denied, is shown BY a decision
Of the supreme court of the United
States, upon an appeal from a circuit
court of Georgia, wherein the defen.
dant in the suit, beng receiver Of
tax returns, caused plaintiffs logs Ia
be sold for non-payment 81 taxes.
Plaintiffs declaration set forth that
the logs were exports and not liable
20 tax, and were so regarded by the
supreme tribunal in obedience to sec
tiun 10, article |, OF the constitution Of
the United States, which declares,
mo State shall, without the consent
Of Congress, levy any imposts or du-
ties on imports or exports, except what
may be absolutely necessary for exc.
cutting its inspection laws"
We win, in this connection, also cite
the case of the State Of California VS.
Amy, captain Of the ship Rattler, who
was adjudged guilty Of "a u.isdemean.
or and fined for receiving a lot Of gold
dust for transportation to New York
without having affixed a stamp taS
to the bill Of lading, as required
by the laws Of California. This case
was also appealed to the supreme
court Of the United States and shared
the same fate as that of the Georgia
case referred to, upon the ground that
stamp tax laid on gold or silver au,
thorizing its export, was repugnant tc
the constitution of the United States.
The term, direct taxes, as employed
in the constitution, has technical
meaning, and embraces capitation and
land taxes only.
The inter-states commercial act re.
CARDS all metals as articles Of export
and for that reason, it would be well
for those contemplating tax upon
Che proceeds of mines to weigh the
proposition well before giving it their
sanction.